جستجوی مقالات مرتبط با کلیدواژه « رشته حسابداری » در نشریات گروه « حسابداری »

Today, the focus on improved education quality and effectiveness in every academic area is of utmost significance, especially as a strategy to enhance the prowess of the graduates of that academic field. The reason is that it substantially impacts improving the quality and maintaining the prestige and status of that academic field. Any academic field's quality depends on the service it provides to society as its core obligation. The main task of the accounting field in a community is to offer effective and dependable financial information related to economic enterprises and deliver it to different user groups who make economic decisions based on this information. As university graduates of accounting, accountants are instantly involved in selecting the type and amount of accounting information and preparing and reporting it. The quality of accounting information relies on the quality of accountants' knowledge which, in turn, depends on the quality of education planned for them in the university. The quality of accounting education is closely connected to how accounting professors teach at universities. Consequently, accounting professors must strive to improve the quality of teaching in accounting. The purpose of the present study is to identify the factors affecting the quality level and teaching effectiveness of accounting instructors as the main factor in improving the quality and effectiveness of accounting education. This study was performed for the first time to specify and present the stimuli with a promising effect on teaching effectiveness. It was also conducted to identify and offer factors and behaviors that adversely impact teaching effectiveness. To have a thorough knowledge of these factors, suggestions made by accounting professors were willingly applied. It is hoped that such knowledge will help the professors to observe positive factors in teaching effectiveness and avoid negative factors in their teaching process. It is expected that in case the goal of this research is realized, it will help to employ an integrated, effective teaching process in the field of accounting in universities across the country, as well as to reduce possible inadequacies in the current teaching process. 

This study surveyed accounting faculty members of state universities. Therefore, research data was collected using a questionnaire with open-ended items. It included three parts, namely, "Introduction, Personal, Academic and Experimental Records for the Respondents", "Request for the introduction of effective teaching stimuli", and "Request for the introduction of behaviors that reduce the effectiveness of teaching”. In this survey, the statistical society was asked to present factors with desirable effects and/or behaviors with undesirable effects on teaching effectiveness in the accounting discipline. The content analysis method analyzed the members' proposed effective factors. 

A total of 70 accounting faculty members participated in this survey, resulting in the identification of 579 effective factors, from which 310 items deal with factors with positive effects and269 items deal with factors with undesirable effects. Given the consensus among survey participants on the effective factors, repeated factors identified were classified into 6 general classes of factors with desirable effects and 12 with undesirable factors on teaching effectiveness. From among the identified factors, factors such as the dominance of the professor on the subject being taught, the professor's interest in accounting, teaching in this field and the subject being taught, active participation of students in classroom topics and use of credible teaching resources by the latest scientific achievements, as factors with desirable effect, and lack of appropriate structural and environmental conditions, student's low interest, motivation and scientific level, the professor's insufficient dominance on the subject and their inattention and improper ethical behavior toward the student were emphasized by the subjects as factors with undesirable effects on the effectiveness of teaching. The research findings align with Sherman et al. (1987) the quest for excellence in university teaching; Young & Shaw's (1999) profiles of effective college and university teachers; Stice & Stocks (2000) on effective teaching techniques; Polk's (2006) traits of effective teachers; Gurney (2007) five factors for effective teaching; Aregbeyen (2010) Students Perceptions of Effective Teaching and effective lecturer characteristics at the university of Ibadan, Nigeria; Stout & Wygal (2010) negative behaviors that impede learning: survey findings from award-winning accounting educators; Delaney et al. (2010) students' perceptions of effective teaching in higher education; Wygal, Watty & Stout (2014) drivers of teaching effectiveness; Wygal & Stout (2015) shining a light on effective teaching best practices. This indicates the high validity of the findings of this study. Therefore, using the factors identified in this study into the teaching process of accounting professors can increase the quality and effectiveness of their teaching. 

The result of the study suggests that about the factors with desirable effects, a significant emphasis of accounting Instructors in the statistical population was on "the factors dealing with educational content and teaching tools and methods" and "factors dealing with instructor characteristics" and about undesirable effects, the significant consensus was on "structural and environmental factors", "low interest, motivation and scientific level of students", “instructor’s lack of mastery on the topic being taught”, and “instructor’s inattention or improper moral behavior toward students” as the factors influencing teaching in the accounting discipline. Hence, according to the agreement between the accounting faculty members on the factors affecting the effectiveness of teaching identified in this research, the following are suggested: To better enhance their teaching, professors active in the field of teaching accounting add to their agenda the factors with promising impacts on the effectiveness of teaching recognized in this research, implement them in practice and during training, and avoid the factors with an adverse influence on the teaching effectiveness as identified in the teaching process.

The purpose of this study is to investigate the major components affecting the development of accounting education in Iranian universities.

The research method of the present study is qualitative content analysis. The statistical population of this research is the accounting professors of the top universities in Iran who have been influential in the emergence and development of academic accounting in Iran. Sampling strategy of this research is purposeful sampling. The data collection method was an unstructured interview that was conducted in 2018 and 2019.

Analyzes show that 10 macro components (economic, cultural, political, social, Social and historical phenomena, government, Legal requirements, Accountability and Responsibility, universities and other centers and institutions, Educational and research communications and the competence and competence of universities), is effective in the development of accounting education in Iranian universities.

Among the ten structures resulting from the results of the present study, economic, political and government factors have had the greatest impact on the development of accounting education in Iranian universities. Also, the statehood of the economy and higher education system in Iran was identified as an obstacle in the development of accounting education in Iranian universities. The findings of this research can help decision makers in the field of accounting education in the country's universities in line with the development of accounting education.

The purpose of this research is to investigate the effect of cognitive ability and numerical skills on the educational success of accounting students in Yazd city in the academic year 1401-1402; Therefore, the research method is correlation type and the statistical population includes all accounting students in Yazd city, 360 people were selected as a sample using the Cochran sampling method, the required data were collected based on two standard questionnaires of cognitive ability and numerical skills, data analysis It was done using plss software. Findings show; There is a positive and significant relationship between the cognitive ability and the educational success of accounting students, therefore, by confirming the above relationships, it is suggested that basic education in these two categories from early childhood and in all educational stages should be considered by experts and planners, as well as the guardians of the accounting field. Universities and professions should pay attention to this achievement.

The purpose of this study is to identify and prioritize the factors affecting first-year Students’ Choice of accounting major in Iranian universities.

In order to test the research hypotheses, the method of structural equations and Friedman test and component path coefficients were used to prioritize the factors. By studying the literature and surveying new students, the factors affecting the choice of accounting were extracted and a research questionnaire was designed. Then, 239 first-year students of State universities of the country in 2020 from 635 of total student accourding to the Sanjesh Organization's Field selection booklet, were surveyed.

The research results showed that the characteristics of the field, individual characteristics, guiding factors, environmental factors, academic characteristics and university characteristics had a positive and significant effect on the choice of new students, respectively.

Top 10 indicators for choosing a field from the point of view of first-year students, are including prestige, possibility of continuing education at higher levels, independence, university reputation, professional membership, idealism, future career advancement, previous knowledge of accounting, social status, good job prospects and opportunities.

Contribution: 

This study has surveyed first-year students in Iranian university and ranked the factors influencing their decision to choose accounting major.

This research investigates the relation between philosophical mentality and educational success of accounting students. The sample consists of 202 and 198 accounting students of governmental and Islamic Azad universities, respectively, over the period from 2015-2016. The research data is collected through questionnaires from students. To test the hypotheses, Equality of two means test and Correlation test using multivariate regression are applied. Results show that philosophical mentality is effective on educational success of accounting students in degree of bachelor; however, it is more effective on educational success of master accounting students in governmental universities than Islamic Azad universities. Also, findings from multivariate regression analysis indicate that educational success in bachelor degree of accounting field is a function of interest level to the field, diploma type and philosophical mentality, and in master degree of accounting field is a function of university type.

Process of students' major choosing can be affected by several factors some of which are investigated by this study. The aim of this study is to investigate the factors influencing in choosing accounting major in Iranian universities. The research method is descriptive-survey and the sample consists of 180 accounting students selected from Tehran, AllamehTabataba'i, ShahidBeheshti, Shiraz, Ferdowsi Mashhad and Tabriz Islamic Azad Universities using the random sampling. To collect data, a questionnaire is designed with 32 items. Validity of contents and structure of the questionnaire is reviewed by experts and exploratory factor analysis, respectively. Reliability of tools is confirmed through Cronbach's alpha. Data are analyzed using principal components analysis, one-sample T-test, Friedman test and triangular fuzzy numbers. One sample t-test results show that the Guidance Factor (3. 24) and Career Expectation Factor (3. 86) have more than average effect and Perception (2. 75) and Personal Characteristics (2. 86) Factors have less than average effect on choosing accounting major. Also, results from Friedman test as well as triangular fuzzy numbers show that the Career Expectation Factor and Guidance Factor are the most important criteria for choosing accounting major, respectively. Thus, personal characteristics factor and perception factor place in the later ranks, respectively.